AKRUAL ACCRUALS PINJAMAN BANK JANGKA PANJANG LONG-TERM BANK LOANS

PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 525 Schedule 11. PINJAMAN BANK JANGKA PANJANG 11. LONG-TERM BANK LOANS continued lanjutan PT Bank Central Asia Tbk “BCA” PT Bank Central Asia Tbk “BCA” Pada bulan Agustus 2012, Grup memperoleh fasilitas pinjaman bank jangka panjang tanpa agunan dari BCA untuk modal kerja Grup dengan total fasilitas sebesar Rp 2 trilliun. Tidak ada pembatasan yang harus dipenuhi oleh Grup atas perjanjian pinjaman ini. Fasilitas ini dijamin dengan corporate guarantee dari Weston Investment Company Limited sebagai induk perusahaan tidak langsung. In August 2012, the Group obtained long-term bank loans facility from BCA to be used for working capital amounting total Rp 2 trillion. No covenant to be complied by the Group for this loan agreement. This facility is secured with a corporate guarantee from Weston Investment Company Limited as the Group’s indirect parent company. Pada bulan Agustus dan November 2012, Grup telah mencairkan seluruh fasilitas tersebut dengan tingkat bunga 7 - 7,25 per tahun. Pinjaman ini akan jatuh tempo pada bulan Agustus 2014. Tidak ada pembayaran pinjaman jangka panjang selama enam bulan yang berakhir 30 Juni 2013. In August and November 2012, the Group has draw down all available facility with interest rate of 7 - 7.25 per annum. These loans will mature on August 2014. There was no repayment of these loans for six months period ended 30 June 2013. 12. PERPAJAKAN 12. TAXATION a. Pajak dibayar dimuka a. Prepaid taxes Pajak penghasilan badan dibayar dimuka Prepaid corporate income tax 30 Juni 31 Desember June 2013 December 2012 Perseroan The Company Pajak penghasilan badan Prepaid corporate dibayar dimuka: income tax: - Juni 2013 14,180 - June 2013 - Kelebihan pembayaran Overpayment of corporate pajak penghasilan badan: income tax: - 2012 10,428 10,428 2012 - - 2011 - 33,991 2011 - - Surat ketetapan pajak 96,997 52,757 Tax assessment letters - 121,605 97,176 Dikurangi: pencadangan pajak 48,378 37,987 Less: tax reserve 73,227 59,189 PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES Lampiran 526 Schedule 12. PERPAJAKAN lanjutan 12. TAXATION continued a. Pajak dibayar dimuka lanjutan a. Prepaid taxes continued Pajak penghasilan badan dibayar dimuka lanjutan Prepaid corporate income tax continued 30 Juni 31 Desember June 2013 December 2012 Entitas anak Subsidiaries Pajak penghasilan badan Prepaid corporate dibayar dimuka: income tax: - Juni 2013 20,270 - June 2013 - Kelebihan pembayaran Overpayment of corporate pajak penghasilan badan: income tax: - 2012 100,560 100,668 2012 - - 2011 - 16,771 2011 - Surat ketetapan pajak 54,470 54,470 Tax assessment letters 175,300 171,909 Dikurangi: pencadangan pajak 30,658 30,658 Less: tax reserve 144,642 141,251 Konsolidasian 217,869 200,440 Consolidated Pajak dibayar dimuka lainnya Other prepaid taxes 30 Juni 31 Desember June 2013 December 2012 Perseroan The Company Pajak Pertambahan Nilai 31,833 24,275 Value added tax Surat ketetapan pajak: Tax assessment letters: - Berbagai pajak penghasilan pungutan 7,569 7,569 Various withholding income taxes - - Pajak Pertambahan Nilai 46,016 25,560 Value added tax - - Pajak penghasilan karyawan 4,189 4,189 Employee income tax - 89,607 61,593 Dikurangi: pencadangan pajak 45,716 25,260 Less: tax reserve 43,891 36,333